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Sections: s17 (1)

Lodgement category: No double duty

Circumstances/Transactions:

If a dutiable transaction is effected by more than one instrument:

  • One instrument is stamped with the duty payable on the dutiable transaction.
  • Each of the other instruments is denoted to indicate the amount and the date of payment of the duty on the primary instrument. 

Evidence:

  1. The Digital Duties Form.
  2. A copy of the duly stamped primary instrument.
  3. Evidence to show that the subject instrument reflects the same transaction as the other instrument. 
  4. A statutory declaration by the transferee stating the reason for not lodging the instrument at the time when the previous transaction was assessed.


Lodge 30 days before settlement through Duties Online
Last modified: 21 October 2021
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